MATTIA D’ALESIO – Forlì Campus
“Corporate communication and non-financial reporting: the IGD case”
The purpose of this thesis is to highlight the importance of reporting non-financial information; in fact, it
allows not only to increase the transparency and corporate reputation, but also to fully understand how
companies manage to create value for the society.
To begin with, the economic and financial information is described. Particular attention is paid to the
limitations and criticalities of the resulting reports, which are addressed to external and internal
stakeholders.
In particular, the focus of the thesis is on Corporate Social Responsibility, along with the new tools available
to the company to share values regarding social and environmental aspects, such as: the social report, the
sustainability report and the integrated report.
After that, the reference frameworks for these new reports are analysed. Their aim is to identify guidelines
established by the legislator and principles that companies can follow to draft their reports.
Finally, the thesis ends with an analysis of the sustainability report of IGD, an Italian company that deals
with the property management of shopping centres.
The report under consideration enables to highlight the environmental and social results achieved, the
activities carried out, the objectives achieved as well as those set for the subsequent years, and finally the
risks the company might face.